HMRC have updated their VAT Guide, Notice 700, in a new edition this month. The main change is on VAT incurred on goods before VAT registration but recoverable afterwards.
Generally VAT on goods before registration can be claimed as input tax if :-supplied within the last 4 years, to the VAT registered person, for business use, the goods still exist and a stock account is held showing details. No VAT can be reclaimed on stock used up before VAT registration.
Tax Barrister, Accountant